The following is the balance sheet for Green Landscaping. Greene Landscaping Balance Sheet December 31, 2012 Liabilities Assets Cash Accounts receivable Supplies $ 22,000 12,000 $15,000 Accounts payable 30,000 Salaries payable 4,000 Uneamed service revenue 8,000 Total liabilities 25.000 59,000 Prepaid insurance Equipment Less: Accumulated $85.000 Owner's Equity 100 non A. .45 B. 39 O c. 1.04 D. 79 Accounts receivable Supplies 12,000 30,000 Salaries payable 4,000 Uneamed service revenue 8,000 Total liabilities 25.000 59,000 Prepaid insurance Equipment Less: Accumulated depreciation $85,000 10.000 Owner's Equity 75.000 A. Green, capital Total liabilities and owner's equity $132.000 Total liabilities and owner's equity 73.000 $132.000 Total assets $132.000 Which of the following is the debt ratio? (Round to two decimal places.) O A. 45 B. 39 C. 1.04 OD. 79